Standards of Value: Theory and Applications
John Wiley & Sons, 2007. gada 9. febr. - 400 lappuses
A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions.
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Theory and Applications Chapter 3 Fair Value in Shareholder Dissent and Oppression
Theory and Applications Chapter 4 Standards of Value in Divorce
Theory and Applications Chapter 5 Fair Value in Financial Reporting
Theory and Applications Appendix A International Business Valuation Standards
Theory and Applications Appendix B Fair Value in Dissent and Oppression Chart
Theory and Applications Appendix C Standard of Value Divorce Chart
Theory and Applications Index
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accounting American Law Institute appraisal appreciation or depreciation Baron Services beneﬁts Business Valuation buy-out buy-sell agreement buyer cash ﬂow concept considered context control premium deﬁned deﬁnition of fair depreciation in anticipation discounting for lack dissent and oppression dissenter objects divorce earning capacity enterprise goodwill equitable EXCHANGE VALUE excluding any appreciation expert fair market value Fair Value Fair fair value measurement FASB ﬁnancial reporting gift tax going concern holder premise hypothetical intangible assets investment value issue Jersey Jersey Supreme Court lack of marketability LEXIS liquidation marital property market value standard marketability discount marriage merger minority discount minority shareholder minority shares North Dakota ofthe corporate action personal goodwill premise of value purchase reﬂect Rejects discounts RMBCA seller SFAS shareholder shareholder-level discounts shares immediately speciﬁc standard of value Tax Court thatthe transaction trial court valuation date Valuation Term Value Fair Value value in exchange
9. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
262. lappuse - The fair value of an asset (liability) is the amount at which the asset (liability) could be bought (incurred) or sold (settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.
90. lappuse - Society are educational, and are to promote the clarification and simplification of the law and its better adaptation to social needs, to secure the better administration of justice, and to encourage and carry on scholarly and scientific legal work.
122. lappuse - Fair value," with respect to a dissenter's shares, means the value of the shares immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable.
128. lappuse - A security is a covered security if such security is (A) listed, or authorized for listing, on the New York Stock Exchange or the American Stock Exchange...
202. lappuse - The good-will which has been the subject of sale is nothing more than the probability that the old customers will resort to the old place.
264. lappuse - Regulations 108) define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.
94. lappuse - ... respect to a class or series of shares that reduces the number of shares of a class or series owned by the shareholder to a fraction of a share if the corporation has the obligation or right to repurchase the fractional share so created; or...
203. lappuse - Goodwill may be properly enough described to be the advantage or benefit, which is acquired by an establishment, beyond the mere value of the capital, stock, funds, or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity...